SB54

Montana SB54 mandates electronic payment of taxes over $50,000, with rules for alternative payments and holiday adjustments.

Montana SB54 revises tax payment requirements, mandating that taxes of $50,000 or more be paid electronically. The bill outlines rules for coordinating electronic payments with tax filings, specifying acceptable payment forms, and ensuring proper receipt of payments. It also provides for alternative payment methods if electronic payments are unavailable and allows for delayed payments if the due date falls on a weekend or holiday. This act applies to electronic tax payments made after December 31, 2025.